Woah, woah, woah. There is no exemption of owner occupied housing to taxes for lawncare/landscaping. Who told you that? And last I knew you didn't need a permit to fertilize either, as long as it's just straight fertilizer with no pesticides.

"Landscaping and horticulture services are subject to tax, inclusive of charges for tangible personal property installed, such as gravel, sod or loam, as well as charges for services provided as an integral part of the landscaping job, such as excavating, land clearing and grading."